City of Millville v. Ruske

SMALL, P.J.T.C.

This is a case under the Farmland Assessment Act, N.J.S.A. 54:4-23.1 to -23.24. The issue raised is whether a less than five-acre parcel of land may be aggregated with adjacent parcels for purposes of meeting the Farmland Assessment Act’s requirement of a minimum of five acres actively devoted to agricultural use (N.J.S.A 54:4-23.2) where title to the subject parcel is held separately from title to the two adjacent parcels.

For the year 2000, the subject parcel Block 1, Lot 46 in Millville with a street address of 36 Sugarman Avenue was assessed as follows:

Land $19,700

Improvement…